Incorporation of international risk management standards into federal regulations
The issue of risk management has gained attention in the field of administration due to the dissemination of international frameworks. In Brazilian federal public administration, risk management is a recent and expanding practice. This research analyzes how international corporate risk management fr...
| Autores: | , , , |
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| Formato: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2020 |
| País: | Brasil |
| Recursos: | Fundação Getulio Vargas (FGV) |
| Repositorio: | Revista de Administração Pública |
| Idioma: | portugués inglés |
| OAI Identifier: | oai:ojs.periodicos.fgv.br:article/80970 |
| Acesso em linha: | https://periodicos.fgv.br/rap/article/view/80970 |
| Access Level: | acceso abierto |
| Palavra-chave: | enterprise risk management public administration COSO ERM ISO 31000 Brazil. gestión de riesgos corporativos administración pública ISO 31000-2009 Brasil. gerenciamento de riscos corporativos administração pública 2009 |
| Resumo: | The issue of risk management has gained attention in the field of administration due to the dissemination of international frameworks. In Brazilian federal public administration, risk management is a recent and expanding practice. This research analyzes how international corporate risk management frameworks have been adopted by the federal government through regulations and guidelines. The study adopts the concepts of coercive, normative, and mimetic forces from the neo-institutional theory, and examines the presence of international norms in the Brazilian regulations. Through a qualitative approach, content analysis in documents, norms, interviews, and seminars was used to identify traits of the COSO ERM and ISO 31000/2009 frameworks, which were chosen based on relevance. Results identify important actors pushing for the use of international frameworks, such as international organizations, professional associations, and public agencies, especially those related to government audits. Despite the strong international influence, the Brazilian norms are adapted to the organizations’ context and allowing the maintenance of national autonomy. |
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